Veranstalter
Chair for US-American Law and the Institute for Tax Law of the University of Cologne
Information
On March 5, 2026, the Institute for Tax Law and the Chair for U.S.-American Law at the University of Cologne, together with the German-American Lawyers' Association (DAJV), hosted a discussion on U.S. Tariffs, Trade Policy and Retaliatory Taxation.
The evening started off with a presentation by Dr. Philippe Matthew Roy, senior researcher and lecturer at the Chair for U.S. Law, on the U.S. Supreme Court's recent judgment in Learning Resources, Inc. v. Trump, which held that the “International Emergency Economic Powers Act” (IEEPA) does not authorize the President to impose sweeping tariffs. It contained a careful analysis of the court’s opinion, focusing on the so-called “major questions doctrine”.
This was followed by a keynote by Payne Griffin, former Deputy Chief of Staff to the U.S. Trade Representative, on the Trump Administration’s trade policy. He outlined the key differences guiding 2nd term policy outcomes and possible ramifications of the Supreme Court’s decision for transatlantic trade relations.
Finally, Prof. Dr. Johanna Hey, Director of the Institute for Tax Law at the University of Cologne, presented current issues in International and European Tax Law, such as the VAT, digital taxes, the growing phenomenon of retaliatory taxation, as well as the Global Minimum Tax, and evaluated their potential to further complicate EU–U.S. trade agreements. The panel then opened the floor to questions by the audience.
The event was attended by students, practitioners, scholars, members and non-members alike and offered a unique opportunity to gain insider perspectives on the mechanisms, legal challenges, and far-reaching consequences of contemporary trade policy from a highly distinguished panel.
The Institute for Tax Law extends its heartfelt thanks to everyone who attended and contributed to the discussion.